1st August, 2002
Notification No. 15/2002-Service Tax
GSR 543 (E)-In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994) (herein after referred to as the said Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of Government of India in the Ministry of Finance (Department of revenue) No. 59/98-ST dated 16.10.1998, namely,-
In the said notification, the following Explanation shall be inserted in the end, namely,-
“Explanation.-Nothing contained in this notification shall apply to the services provided by a practising chartered accountant, a prastising company secretary or a practising cost accountant which may fall in any other taxable services as defined in clause (90) of section 65 of the said Act.
Illustration:-The service provided by a practising chartered accountant, a practising company secretary or a practising cost accountant in connection with the management of any organization in any manner or recruitment of manpower in any manner shall be deemed to be the taxable service provided under the category of management consultant or manpower recruitment agency, as the case may be. Therefore no exemption under this notification shall be applicable to such practising chartered accountant, a practising company secretary or a practising cost accountant. “
Under Secretary to the Government of India
F.No. B11 /1 /2002-TRU
Notification No. 59/98- Service Tax, dated the 16h October, 1998 was published in the Gazette of India, vide G.S.R. 624 (E), dated the 16th October, 1998.